9911796707
Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-07-2025
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Follow us:
|
Home
The appeal was filed regarding the correct classification of seals imported for hydraulic cylinders. The issue was whether the seals should be classified under Heading No. 8412.90 as parts of hydraulic power engines or under Heading No. 3926.90 as articles of plastics. The appellants argued for classification under Chapter Heading No. 84, supported by a CBEC Circular. The authorities confirmed that the seals were used in hydraulic cylinders. Referring to the Circular, the Tribunal held that the seals fell under Heading No. 8412.90 as parts of hydraulic cylinders, overturning the previous classification and allowing the appeal.
|
